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<h1>Odisha GST Rules Updated: QR Code and IRN Now Mandatory on Invoices; Electronic Presentation Allowed for Verification.</h1> The Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2020, effective from September 30, 2020, introduce changes to the Odisha Goods and Services Tax Rules, 2017. A new clause in rule 46 mandates the inclusion of a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) on invoices issued under rule 48(4). Rule 48(4) now allows the Commissioner to exempt certain registered persons from issuing invoices for a specified period. Additionally, rule 138A permits electronic presentation of the QR code for verification by officers instead of a physical invoice copy.